Corporate Financial Reporting and Analysis, 3rd Edition

Index

accelerated method

accounting analysis

accounting choice

accounts payable

accounts receivable

accounts receivable period

accounts receivable turnover

accrual method of accounting

accrued pension cost (liability account)

accumulated

accumulated impairment loss

accumulated other comprehensive income

acquisition (historical) cost

additional paid-in capital (APIC)

adjusted leverage

adjusting entries

administration, general

aging of accounts receivable

allowance method for bad debts

Altman’s Z-score

amortization

effective interest

for leases

straight line

of unrecognized gains or losses

asset impairment

asset sales

asset valuation

assets

current

noncurrent (long-term)

audit opinion

auditor’s report

authorized shares

available-for-sale (AFS) securities

average cost method (inventory)

bad debts

accounting for

allowance method

direct method

estimation

gross accounts receivable approach

sales revenue approach

expense

balance sheet

bankruptcy risk

bargain purchase

barter transaction

big bath accounting

bill and hold

Black-Scholes-Merton model

bond issuance, accounting for

bond premium amortization

effective interest amortization

straight line amortization

bond redemption before maturity

bonds (notes), accounting for

definition

bonds issued at a discount, accounting for

effective interest method

straight-line method

bonds sold at a premium, accounting for

bonds sold at par, accounting for

book income

book value see shareholders’ equity

brand names

bright line rules

business and industry ...